Santa Maria Municipal Code Ch. 3-7 Residential Development Tax

The Council declares that the tax required to be paid by this chapter is assessed pursuant to the taxing power of the City and solely for the purpose of producing revenue. The continuing increase and the development of dwelling units and mobile homes on spaces in the City, with the attendant increase in the population to be served by the City's parks, has created an urgent need for the acquisition, improvement and expansion of public parks, playgrounds and recreation facilities thereon, to serve the increasing population of the City, and the means of providing additional revenue with which to finance such parks, playgrounds and recreation facilities.

(Prior Code § 24-40)

A tax is imposed in the amounts set forth in this chapter, and shall be applicable to every dwelling unit and mobile home space for which a building permit is issued, or precise development plan approved, after the effective date of the ordinance from which this section derives. The tax shall be known as the residential development tax.

(Prior Code § 24-41)

Every person constructing any dwelling unit or any mobile home space shall pay to the City a residential development tax in the amount set out in the Schedule of Fees and Charges appended to this Code; provided further, that the amount shall be amended annually by resolution of the Council on or prior to the tenth day of January on the basis of a factor recommended by the Director of Recreation and Parks and the Director of Public Works, which factor shall be based upon the Engineering News-Record Construction Cost Index published by McGraw-Hill Publishing Company.

(Prior Code § 24-42)

The tax imposed by this chapter shall be due and payable upon issuance of a building permit for the construction of any dwelling unit or upon the issuance of any permit whatever for a mobile home park, including the expansion or modification of a mobile home park which will result in more total mobile home spaces. The term "construction of any dwelling unit" as used in this section shall include the renovation, replacement, reconstruction or expansion of any building or spaces therein for dwelling unit purposes to the extent that the project will result in the establishment of dwelling units in or added to such a building which had not theretofore been regularly used for permanent dwelling unit spaces, including but not necessarily limited to the conversion of hotel, motel or other units for that purpose. For all dwelling units, the tax shall be in addition to the fee required to be paid for the building permit, and no building permit shall be issued until the tax is paid. For all mobile home spaces, the tax shall be in addition to all inspection fees required to be paid in the construction of a mobile home park and no permit of any kind, including but not necessarily limited to construction permits, electrical permits or plumbing permits, shall be granted for any mobile home park until the tax is paid for all mobile home spaces. Such tax shall be refunded only if the permit issued has expired and no construction has been commenced. In the event that a refund is made, there shall be withheld therefrom by the City the sum of $25 for the cost of processing the permit, inspection to confirm non-use thereof and of processing the refund.

(Prior Code § 24-43)

In consideration of lands dedicated to the City in fee simple for park and recreation purposes as an integral part of a given subdivision, project or development, a credit against the residential development tax may be applied, as set forth in this chapter. Lands for which such credit is given must be suitable, in the opinion of the Director of Recreation and Parks, in location, size, shape, access, topography, environmental characteristics and development potential for use as functional recreational units, play lots, neighborhood service, including but not limited to tot lots, play lots, playgrounds, neighborhood parks and recreational units within community or district parks. Principal consideration shall be given to lands which offer a variety of recreational potential for all age groups, recreational opportunities within walking distance from residents' homes, possibility for expansion or connection with school grounds, or coordination with all other public land within the park system.

(Prior Code § 24-44)

Public interest, convenience, health, welfare and safety require that five acres of land for each 1,000 residents be devoted to parks and recreation purposes. The credit against the residential development tax for such dedicated land, and the fees or credits allowed in lieu of the same, pursuant to subdivision requirements, shall be in the amount of $80 per dwelling unit.

(Prior Code § 24-45)

The credit allowable under Section 3-7.06 shall be determined by the City prior to approval of the final subdivision map or precise development plans of any residential or mobile home park development within the scope of this chapter. The developer shall be notified in writing of the amount of allowable credit, a copy of which notice shall be retained on file in the Building Division of the Community Development Department and the Department of Recreation and Parks. The credit shall be subtracted from the amount of tax due and required under this chapter.

(Prior Code § 24-47)

Credit for private open space not exceeding $40 per dwelling unit may be allowed a developer in the event of a development which has not dedicated land or paid fees or obtained credits in lieu of dedication of land in the course of subdivision, provided the private open space meets all the criteria of Section 11-12.206 of the Santa Maria City Code.

(Prior Code § 24-46)

All of the sums collected pursuant to this chapter shall be deposited in the Parks Development Fund and shall be used solely for the acquisition, improvement and expansion of public park, playground or recreation facilities thereon.

(Prior Code § 24-48)